2009 (2) TMI 622

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..... peal filed by the Department. 2. The original authority confirmed the demand of Rs. 29,997/- along with interest and imposed penalty of Rs. 29,997/- on the respondent holding that they have cleared biris clandestinely. The demand relates to the period 2001-02 and 2002-03. The demand was raised based on alleged use of the raw materials in excess of in-put-out ratio. Commissioner (Appeals) has all .....

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..... over a period two years and to demand of Rs. 29,997/- was not at all justified in the absence of any other evidence indicating unaccounted production and clandestine removal. Commissioner (Appeals) is entirely right in coming to the conclusion in favour of the assessee. Appeal filed by the Department is devoid of any merit whatsoever. 4. Appeal is dismissed. (Dictated and pronounced in the ope .....

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